760: Resident Individual Income Tax Return (2024)
Virginia · Virginia Tax · Used for tax years 2024
Virginia Form 760 is the 2024 resident individual income tax return. It reports income, deductions, exemptions, tax, withholding, payments, and credits to calculate the amount you owe or your refund.
Who files this form
Form 760 is Virginia’s resident individual income tax return for tax year 2024.
The form directs you to Line 9 and the instructions to determine whether you need to file. Line 9 says your tax is $0 if your Virginia adjusted gross income is less than:
- $11,950 for Filing Status 1 (Single) or 3 (Married Filing Separately).
- $23,900 for Filing Status 2 (Joint).
This note describes when your tax is zero, not a complete rule for whether you must file. No instructions were provided.
When it's due
For tax year 2024, Form 760 says to file by May 1, 2025.
What you'll need
Have your federal return available for the adjusted gross income reported on Line 1.
Depending on the entries you make, the form calls for:
- Copies of Forms W-2, W-2G, 1099, and/or VK-1 supporting Virginia income tax withheld for 2024.
- Schedule ADJ for applicable additions, subtractions, deductions, credits, or additions to tax, penalty, and interest.
- Virginia Schedule A for itemized deductions.
- Schedule OSC and copies of all other state returns when claiming credit for tax paid to another state.
- Schedule CR for credits reported on Line 25.
- Schedule VAC for contributions reported on Lines 30 and 31.
You may also need payment amounts from Forms 760ES and 760IP, and the amount of any 2023 overpayment applied to 2024 estimated tax.
Common mistakes
- Using the wrong ink: The form says to use black ink.
- Entering federal taxable income on Line 1: Enter federal adjusted gross income instead.
- Missing an address-change oval: If your address changed, fill in the oval.
- Leaving out your birth date when claiming the age deduction: The form specifically reminds you to provide it.
- Omitting spouse information for Filing Status 3: Enter your spouse’s Social Security number in the spouse’s SSN box and provide your spouse’s name.
- Leaving out required attachments: Enclose withholding documents for Line 19, and Schedule OSC plus copies of all other state returns for Line 24.
- Requesting an international direct deposit: Refund direct deposits are limited to domestic accounts.
- Skipping the no-use-tax oval: Fill in the Line 33 oval if no sales and use tax is due.
Questions people ask
Which filing status codes appear on the form?
Use 1 for Single, 2 for Joint, or 3 for Married Filing Separately. The federal head-of-household question applies only to Filing Status 1.
Can I claim both itemized deductions and the standard deduction?
Line 11 says to enter the standard deduction only if you do not claim itemized deductions on Line 10.
How will I receive my refund?
Complete the Direct Bank Deposit section to request a deposit into a domestic checking or savings account. If you leave that section incomplete, your refund will be issued by check.
How can I pay the amount I owe?
Line 35 says to enclose payment or pay at www.tax.virginia.gov. Fill in the payment oval if paying by credit or debit card.
Can I apply an overpayment to next year’s estimated tax?
Yes. Enter the amount you want credited to next year’s estimated tax on Line 29.